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V1135-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax return not required if employment income is below €22,000 in cases of business subrogation

An employee with two payers due to a change in concessionaire asks whether they must file an income tax return. The DGT determines that, if business subrogation has occurred, the new company is considered the same payer, and the threshold for not filing is €22,000.

The question raised

Having received income from employment in 2023 amounting to 20,000.00€ for work in the cleaning service with two payers (the two concessionaire companies), having received more than 1,500.00€ from the second payer, the question is raised regarding the obligation to file the 2023 Personal Income Tax (IRPF) return.

The DGT's ruling

When the existence of two employers derives from a business subrogation, the transferee company maintains the status of the same payer for the purpose of determining withholding. In these circumstances, there is no existence of more than one payer for the purposes of the obligation to file a tax return. Therefore, the applicable limit for not being required to file a return is 22,000 euros per year for income from employment.

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